RubinBrown Team Member Manual

POLICY CONTINUED Policy Title: Policy Number:

Section: Policies for Signing Tax Returns 1208

Risk Management

V. RETENTION OF RECORD OF RETURNS AND RETURN SIGNERS A. Policy Regarding Record of Returns

As required under Reg. §1.6107-1(b), RubinBrown will retain either a completed copy of each return it prepares or a record (by list or otherwise) of the name, identification number, taxable year and type of return for each taxpayer for whom/which RubinBrown prepares a return. B. Policy Regarding Return Signers As required under Reg. §1.6107-1(b), RubinBrown will retain either a signed copy of the return or a record (by list or otherwise) for each return signed by a Team Member of the name and identifying number of the return signer. C. Use of “E-Processing” Form In order to comply with these IRS record retention requirements, all RubinBrown prepared returns – whether printed by a processing service such as CCH Axcess Tax , manually prepared, or otherwise – will be entered as a project within CCH Axcess Workstream's project tracking platform, and that project will contain the information related to the taxpayer and tax return signer described under Parts V A. and B. above. The project will include a workstep signoff for signer review, which will be utilized by the RubinBrown team member authorized under these policy guidelines to sign each tax return. The signer review workstep will be assigned at the discretion of the engagement partner from a pre-authorized list of return reviewers, which includes a list of all RubinBrown management team members. The “E Processing” projects for all returns will be stored within CCH Axcess Workstream and must be retained and made available for IRS inspection during the period beginning on the July 1 following the completion of the return and ending 3 years later.

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